Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal

Official abstract: This document partially withdraws a notice of proposed rulemaking containing proposed regulations regarding the application of the device prohibition and the active trade or business requirement for distributions of controlled corporation stock (or stock and securities) by a distributing corporation without income, gain, or loss. The proposed regulations would affect corporations and their shareholders and security holders.

Agency Information Collection Activities; Requesting Comment on Qualified Contributions to a Scholarship Granting Organization Under Section 25F

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Regulations Regarding Payment of Tax by Commercially Acceptable Means

Official abstract: This document contains final regulations regarding the payment of tax by commercially acceptable means. The final regulations reflect changes to the law made by the Taxpayer First Act that would allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party payment processors. These final regulations remove restrictions on the payment of any fee by the IRS under any contracts related to payment of taxes by credit, debit, or charge card, and on the IRS imposing any fee or charge on persons paying taxes by credit or debit card.

Non-Applicability of Section 357(c) to Consolidated Groups

Official abstract: This document contains final regulations clarifying that, in the case of certain transfers between members of a consolidated group, a transferee's assumption of certain liabilities will not reduce the transferor's basis in the transferee's stock received in the transfer. These final regulations affect consolidated groups and their members.

Senior Executive Service Performance Review Board

Official abstract: To announce a list of senior executives who comprise a standing roster that will serve on IRS's Fiscal Year 2026 Senior Executive Service (SES) Performance Review Boards.

Agency Information Collection Activities; Comment Request on Guidance Under Section 529A: Qualified ABLE Programs.

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Premium Tax Credit

Official abstract: This document contains proposed regulations that would amend regulations regarding an individual taxpayer's eligibility for a premium tax credit (PTC), the computation of a PTC, and an individual's tax liability due to excess advance payments of the PTC. The proposed regulations would affect taxpayers who enroll themselves or a family member in individual health insurance coverage through a Health Insurance Exchange and may be allowed a PTC for this coverage. This document also provides a notice of a public hearing on these proposed regulations.

Agency Information Collection Activities; Comment Request for Qualifying Advanced Energy Project Credit-Notice 2023-18

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Application for United States Residency Certification

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request Relating to Lien Agreement Notice of Election of and Agreement to Special Lien

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation

Official abstract: This document cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026. The proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a "Federal public benefit" under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA).

Agency Information Collection Activities; Comment Request on Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to Excise Tax on Repurchase of Corporate Stock

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to Prototype SEP and SIMPLE IRA Plan Approval

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Treasury Decision (TD) 8686, Requirements To Ensure Collection of Section 2056A Estate Tax

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Form 8881

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Returns Regarding Payments of Interest

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Trump Account Election(s)

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Transparency in Coverage

Official abstract: These final rules set forth requirements that amend the regulations under the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code regarding price transparency reporting requirements for non- grandfathered group health plans and health insurance issuers offering non-grandfathered group and individual health insurance coverage. Specifically, these final rules are intended to improve the standardization, accuracy, and accessibility of public pricing disclosures in line with the goals of Executive Order 14221, "Making America Healthy Again by Empowering Patients With Clear, Accurate, and Actionable Healthcare Pricing Information." With respect to the In- network Rate and out-of-network Allowed Amount machine-readable files, these final rules aim to achieve these goals by adding new contextual files and additional data elements like product type, provider network name, and provider network identifier; changing the reporting level for aggregation of data; removing in-network rates for unlikely provider- to-service mappings; increasing the reporting period and lowering the claims threshold for out-of-network historical data; and reducing the reporting cadence. These final rules also aim to improve the findability of all publicly disclosed machine-readable files required under the Transparency in Coverage rules, including the prescription drug file, by requiring a text file containing contact information for the files, and a footer with website URLs. These final rules also require pricing information that is made available through an online consumer tool and on paper (upon request), to also be made available by phone, and establish that the satisfaction of such requirement also satisfies the requirements of section 114 of the No Surprises Act (including for grandfathered group health plans and health insurance issuers offering grandfathered group and individual health insurance coverage that are not otherwise subject to these final rules).

Agency Information Collection Activities; Comment Request on Cognitive and Psychological Research Coordinated by Statistics of Income on Behalf of All IRS Operations Functions

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Federal Scholarship Tax Credit

Official abstract: This document contains proposed regulations regarding the nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships. The proposed regulations would affect taxpayers who make such qualified contributions, States that elect to participate by certifying organizations as scholarship granting organizations, and the organizations that have been certified as scholarship granting organizations by one or more electing States. This document also provides notice of a public hearing on the proposed regulations.

Federal Scholarship Tax Credit

Official abstract: This document contains temporary regulations that address the new nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations made in 2027 and later taxable years to fund qualified elementary and secondary education scholarships. The temporary regulations implement certain requirements and procedures for States that make elections to participate in this Federal tax credit and organizations that have been certified as scholarship granting organizations by one or more participating States. The temporary regulations affect such States and organizations, and individuals who make qualified contributions to scholarship granting organizations.

Agency Information Collection Activities; Comment Request on Discharge From or Subordination of Federal Lax Lien

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Application to Participate in the IRS Acceptance Agent Program

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Styrene Isoprene Block Copolymer; x+z=482, y=2,178.51, a=1.70

Official abstract: This notice of filing announces that a petition has been filed requesting that styrene isoprene block copolymer ((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>- (C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>z</INF>- (C<INF>33</INF>H<INF>56</INF>N<INF>4</INF>OS<INF>2</INF>)<INF>a</INF>; x+z=482, y=2,178.51, a=1.70), also known as "SIS Rubber," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Trump Accounts

Official abstract: This document contains proposed regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury) and qualified general contributions (including qualified stock contributions), which are a special type of contribution made to Trump accounts. This document also withdraws a prior notice of proposed rulemaking (REG-117270-25) containing proposed regulations regarding the election to establish an initial Trump account and reproposes the regulations as CC-00226466-26. These proposed regulations would affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.

Trump Accounts

Official abstract: This document contains temporary regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury), and qualified general contributions (including qualified stock contributions), which are a special type of contribution made to Trump accounts. These temporary regulations affect trustees of Trump accounts, account beneficiaries of Trump accounts, responsible parties of Trump accounts, and eligible donors who fund qualified general contributions.

Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs; Hearing

Official abstract: This document announces that the public hearing scheduled for October 15, 2026, at 10 a.m. ET, for the notice of proposed rulemaking and notice of public hearing (REG-101355-26) published in the Federal Register on August 11, 2026, has been changed to a telephonic-only hearing. These proposed regulations would provide guidance with respect to employer contributions to Trump accounts, including applicable nondiscrimination rules, and the nondiscrimination rules for dependent care assistance programs.

Election To Pay in Installments Tax on Gain From Certain Farmland Property

Official abstract: This document contains proposed regulations regarding the statutory election to pay in four equal annual installments the tax on the gain from the sale or exchange of qualified farmland property to a qualified farmer. The proposed regulations would affect taxpayers who sell or exchange qualified farmland to a qualified farmer and elect to pay the tax on the gain from that sale or exchange in equal annual installments over four years.

Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures

Open Meeting of the Taxpayer Advocacy Panel Joint Committee

Official abstract: An open meeting of the Taxpayer Advocacy Panel's Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.

Estate Tax Closing Letter User Fee Update

Official abstract: This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations, which adopt without change the text of the proposed regulations, increase the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $56 to $76. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter.

Agency Information Collection Activities; Comment Request on Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Racial Nondiscrimination in Private Schools; Hearing

Official abstract: This document provides a notice of public hearing on the notice of proposed rulemaking (REG-119986-25) published in the Federal Register on September 4, 2026. The proposed regulations would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices.

Agency Information Collection Activities; Comment Request on U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income

Official abstract: This document contains proposed regulations related to the allocation and apportionment of deductions to foreign source section 951A category income for foreign tax credit limitation purposes and for purposes of calculating deduction eligible income. The proposed regulations would affect taxpayers that operate in foreign countries through foreign corporations and domestic corporations that claim the deduction for foreign-derived deduction eligible income.

Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures

Official abstract: This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to qualified opportunity funds that hold interests in them. These proposed regulations would also clarify the applicability of penalties for the failure to file or furnish these information returns and statements. Finally, these proposed regulations would clarify the qualified opportunity fund self-certification rules and provide procedures for qualified opportunity funds to revoke inadvertent certifications or voluntarily decertify.

Art Advisory Panel-Notice of Closed Meeting

Official abstract: Closed meeting of the Art Advisory Panel will be held in New York, NY or virtually via Microsoft Teams. The entire meeting will be closed.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile-butadiene Rubber; x=3,344.33, y=1,335.09, a=2.98

Official abstract: This notice of filing announces that a petition has been filed requesting that acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>x</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>y</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; x=3,344.33, y=1,335.09, a=2.98), also known as "NBR," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene Butadiene Rubber; m=5,474.21, n=504.08, a=3.30

Official abstract: This notice of filing announces that a petition has been filed requesting that solution styrene butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21, n=504.08, a=3.30), also known as "sSBR," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94

Official abstract: This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=6.17, y=1, s=10.94) be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Butadiene-acrylonitrile-methyl Methacrylate-styrene Copolymer; w=124.79, x=424.05, y=129.62, z=72.41

Official abstract: This notice of filing announces that a petition has been filed requesting that butadiene-acrylonitrile-methyl methacrylate-styrene copolymer ((C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF> (C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF> )<INF>z</INF>; w=124.79, x=424.05, y=129.62, z=72.41), also known as "Modified SAN Latex," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Car Loan Interest Deduction

Official abstract: This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements.

Racial Nondiscrimination in Private Schools

Official abstract: This document contains proposed regulations that would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices. These proposed regulations would affect private schools in taxable years beginning after May 31, 2027, which is after the final regulations are expected to be published.

Publication of Inflation Adjustment Factor and Applicable Amounts for Clean Electricity Production Credit for Calendar Year 2026

Official abstract: The 2026 inflation adjustment factor and applicable amounts are used in calculating the amount of the clean electricity production credit allowable under section 45Y (section 45Y credit) of the Internal Revenue Code (Code), which are required by law to be published in the Federal Register.

Agency Information Collection Activities: Comment Request on the Burden Related to the Advance Notice of Rescission of Health Coverage

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to the Fuel Tax Guidance and Related Third-Party Disclosure and Recordkeeping Requirements

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information by Other Agencies

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on Comment Request Relating to Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or Claim for Refund

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Form 1098-E

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance; Correction

Official abstract: This document contains corrections to the proposed regulations (REG-115145-25), published in the Federal Register on August 3, 2026. These proposed regulations relate to allocating foreign taxes of foreign corporations affected by the repeal of the one-month deferral election and to the disallowance of foreign tax credits on certain distributions of previously taxed earnings and profits.

Internal Revenue Service Advisory Council; Public Meeting

Official abstract: The Internal Revenue Service Advisory Council will hold a public meeting.

Agency Information Collection Activities; Comment Request on Foreign Account Tax Compliance Act (FATCA) Registration

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Federal Independent Dispute Resolution Operations; Correction

Official abstract: This document corrects typographical errors and omissions in the final rule that appeared in the June 4, 2026, Federal Register titled "Federal Independent Dispute Resolution Operations" (referred to hereafter as the "IDR final rule"). The effective date of the IDR final rule was August 3, 2026.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methylene Diphenyl Diisocyanate; n=2.0-3.0

Official abstract: This notice of filing announces that a petition has been filed requesting that methylene diphenyl diisocyanate ((C<INF>8</INF>H<INF>6</INF>NO)(C<INF>8</INF>H<INF>5</INF>NO)<INF>n-2</INF> (C<INF>7</INF>H<INF>4</INF>NO); n=2.0-3.0), also known as "MDI," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylate Monomer Synthetic Rubber; x=587.30, y=583.29, z=258.18, a=1.58

Official abstract: This notice of filing announces that a petition has been filed requesting that acrylate monomer synthetic rubber ((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>7</INF>H<INF>12</INF>O<INF>2</INF>)<INF>y</INF>- (C<INF>6</INF>H<INF>10</INF>O<INF>3</INF>)<INF>z</INF>- (C<INF>35</INF>H<INF>62</INF>O<INF>3</INF>)<INF>a</INF>; x=587.30, y=583.29, z=258.18, a=1.58), also known as "ACM Rubber," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(divinylbenzene-ethylvinylbenzene); x=1.33x1017, y=3.27x1016

Official abstract: This notice of filing announces that a petition has been filed requesting that poly(divinylbenzene-ethylvinylbenzene) ((C<INF>10</INF>H<INF>10</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>12</INF> )<INF>y</INF>; x=1.33x10\17\, y=3.27x10\16\), also known as "DVB- EVB," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss

Official abstract: This document contains proposed regulations relating to the determination of a United States shareholder's pro rata share of subpart F income, tested income, or tested loss of a controlled foreign corporation. The proposed regulations would affect shareholders of foreign corporations, including United States shareholders of controlled foreign corporations.

Agency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs

Open Meeting of the Taxpayer Advocacy Panel Joint Committee

Official abstract: An open meeting of the Taxpayer Advocacy Panel's Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.

Income Taxes

Privacy Act of 1974; Matching Program

Official abstract: Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Circular No. A- 108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act, notice is hereby given of the conduct of the Internal Revenue Service (IRS) Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Computer Matching Program. The Louisiana Department of Health is modifying the Computer Matching Agreement to amend the programs administered, and the Louisiana Department of Children and Families will no longer participate in the DIFSLA Program.

Guidance on Eligible Investments for Trump Accounts

Official abstract: This document contains proposed regulations relating to Trump accounts. The proposed regulations would provide guidance regarding eligible investments, which are the only assets in which Trump account funds may be invested before the first day of the calendar year in which the account beneficiary attains age 18. The proposed regulations would affect account beneficiaries and trustees of Trump accounts.

Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans

Official abstract: This document contains proposed regulations that would modify rules in the existing regulations relating to the minimum funding requirement applicable to single-employer defined benefit pension plans. The modifications include changes to the rules relating to the determination of a plan's target normal cost and funding target and would implement certain statutory amendments that have not yet been reflected in the regulations. These proposed regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of single-employer defined benefit plans.

Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property

Official abstract: This document contains proposed regulations under section 250 of the Internal Revenue Code (Code) that provide guidance on certain income of a domestic corporation that is excluded in the determination of deduction eligible income. This category of income consists of income and gain from the sale or other disposition of intangible property and any other property of a type that is subject to depreciation, amortization, or depletion. The proposed regulations would affect domestic corporations with foreign-derived deduction eligible income.

Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits

Official abstract: This document contains proposed regulations that would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a "Federal public benefit" under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA). As a result, aliens who are not "qualified aliens" under PRWORA would be ineligible to receive the refunded portion of these refundable credits. These regulations would generally affect taxpayers claiming the following Federal income tax credits: the adoption tax credit, the American opportunity tax credit, the child tax credit, and the earned income credit. As required by PRWORA, this document also provides notice to the public and notifies recipients of proposed changes regarding eligibility for the refunded portion of such Federal income tax credits under PRWORA.

Agency Information Collection Activities; Comment Request on Improving Customer Experience (OMB Circular A-11, Section 280 Implementation)

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Annual Certification for Multiemployer Defined Benefit Plans

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities

Official abstract: This document contains proposed regulations that would amend existing regulations that require certain trusts to report all charitable contributions and amounts permanently set aside for a charitable purpose on Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts. The proposed regulations would remove the reporting requirement for these trusts with respect to taxable years in which the trust's only claimed charitable contribution deduction results from charitable contributions made by a passthrough entity in which the trust owns an interest. The proposed regulations would also modify the existing regulations to clarify that split-interest trusts satisfy their filing obligations by filing Form 5227, Split-Interest Trust Information Return, rather than Form 1041-A. The proposed regulations would affect certain trusts that are required to report all charitable contributions and amounts permanently set aside for a charitable purpose.

Agency Information Collection Activities; Comment Request on Taxpayer Experience Office Speaker Request

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Foreign Currency Gain or Loss of Controlled Foreign Corporations

Official abstract: This document contains proposed regulations providing rules relating to the determination and recognition of foreign currency gain or loss with respect to qualified business units ("QBUs") of controlled foreign corporations ("CFCs"). The proposed regulations provide an election under which a CFC generally would not be required to compute or recognize foreign currency gain or loss upon a remittance from a QBU, except in connection with certain inbound nonrecognition transactions.

Agency Information Collection Activities: Comment Request on the Burden Related to Foreign Status and U.S. Withholding Certifications

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to the Application for Determination for Employee Benefit Plan

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs

Official abstract: This document contains proposed regulations that would provide guidance with respect to employer contributions to Trump accounts, including applicable nondiscrimination rules, and the nondiscrimination rules for dependent care assistance programs. This document also provides a notice of a public hearing on the proposed regulations. The proposed regulations would affect employers maintaining a Trump account contribution program or a dependent care assistance program and employees participating in those programs.

Backup Withholding on Third Party Network Transactions

Official abstract: This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.

Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on U.S. Trust and Estate Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to the Withholding and Information Reporting for Transfers of Partnership Interests

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Export Exemption Certificate

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Application for Certificate Discharging Property Subject to Estate Tax Lien

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance

Official abstract: This document contains proposed regulations that relate to allocating foreign taxes of foreign corporations affected by the repeal of the one-month deferral election and to the disallowance of foreign tax credits on certain distributions of previously taxed earnings and profits. The proposed regulations would affect taxpayers that operate in foreign countries through certain foreign corporations and taxpayers that claim the foreign tax credit.

Agency Information Collection Activities; Comment Request on U.S. Tax-Exempt Organization Returns and Related Forms.

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Requesting Comment Notice of Application for Reward for Original Information

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to the Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities: Comment Request on the Burden Related to the Requirements for Completing and Submitting Form 8655

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Employee Plans Compliance Resolution System

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Open Meeting of the Taxpayer Advocacy Panel Joint Committee

Official abstract: An open meeting of the Taxpayer Advocacy Panel's Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.

Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

Official abstract: This document contains corrections to Treasury Decision 10050 published in the Federal Register on Friday, July 10, 2026. Treasury Decision 10050 contains final regulations that amend the Federal estate tax regulations applicable to estates of decedents passing property to or for the benefit of a noncitizen spouse in a domestic trust that satisfies all of the requirements under applicable Federal tax law and regulations to be a qualified domestic trust and for which the executor of the decedent's estate has made a qualified domestic trust election.

Quarterly Publication of Individuals, Who Have Chosen To Expatriate

Agency Information Collection Activities; Comment Request on Collection of Qualitative Feedback on Agency Service Delivery

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Forms 3520 and 3520-A

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Agency Information Collection Activities; Comment Request on Revenue Procedure 2014-49

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures

Official abstract: This document contains final regulations that amend the Federal estate tax regulations applicable to estates of decedents passing property to or for the benefit of a noncitizen spouse in a domestic trust that satisfies all of the requirements under applicable Federal tax law and regulations to be a qualified domestic trust and for which the executor of the decedent's estate has made a qualified domestic trust election. These final regulations modify the existing regulations to update outdated references, information, and procedures. These final regulations primarily affect the estates of decedents passing property to or for the benefit of a noncitizen spouse in a qualified domestic trust pursuant to applicable Federal tax law.

Agency Information Collection Activities; Comment Request on Notice of Qualified Equity Investment for New Markets Credit

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Charitable Remainder Annuity Trust Listed Transaction

Official abstract: This document contains final regulations that identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and will be subject to penalties for failure to disclose. The final regulations affect participants in these transactions as well as material advisors but provide that certain organizations whose only role or interest in the transaction is as a charitable remainderman will not be treated as participants in the transaction or as parties to a prohibited tax shelter transaction subject to excise taxes and disclosure requirements.

Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions

Official abstract: This document contains final regulations providing guidance on the application of the transfer for valuable consideration rules and associated information reporting requirements for reportable policy sales of interests in life insurance contracts to exchanges of life insurance contracts qualifying for nonrecognition of gain or loss and certain acquisitions of interests in life insurance contracts in transactions that qualify as corporate reorganizations. The final regulations affect parties involved in these life insurance contract transactions, including with respect to payments of reportable death benefits.

Agency Information Collection Activities; Comment Request on Information Return for Publicly Offered Original Issue Discount Instruments

Official abstract: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.